Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 27-5063200 • 501(c)3
Profile
Courtneys sandcastle is a universal playground which is part of the vista hermosa sport park & aquatics center in san clemente, california. It serves children of all abilities, and is especially designed for children with physical, mental and sensory disabilities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Assets
Down$80,853
Down $291,977 (-78%) from 2012
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$80,853
Down $291,977 (-78%) from 2012
Revenue
$129,174
No earlier filing loaded for comparison.
Expenses
Up$339,940
Up $336,115 (+8787%) from 2012
Net Income
-$210,766
No earlier filing loaded for comparison.
Most recent year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Courtneys sandcastle is a universal playground which is part of the vista hermosa sport park & aquatics center in san clemente, california. It serves children of all abilities, and is especially designed for children with physical, mental and sensory disabilities.
| Description | Grants | Expenses |
|---|---|---|
| DESIGN, RAISE FUNDS AND CONSTRUCT A UNIVERSALLY ACCESSIBLE PLAYGROUND IN CONNECTION WITH THE CITY OF SAN CLEMENTE TO BE LOCATED AT THE NEW VISTA HERMOSA SPORTS PARK AND AQUATICS CENTER. THE PLAYGROUND STRUCTURES (PHASE I) INCLUDE: A SIMULATED 500-SQUARE FOOT CASTLE THEMED PLAY STRUCTURE, WITH SLOPING WHEELCHAIR ACCESSIBLE RAMPS A SIMULATED 150-SQUARE FOOT SHIP THEMED PLAY STRUCTURE, WITH A STERN WHEEL AND TALKING TUBES CLIMBING ROCK SWINGS EQUIPPED WITH BUCKET SWINGS PICNIC PAVILLION | $336,559 | $337,432 |
| DESIGN, RAISE FUNDS AND CONSTRUCT PHASE II OF COURTNEY'S SANDCASTLE UNIVERSALLY ACCESSIBLE PLAYGROUND AT THE VISTA HERMOSA SPORTS PARK AND AQUATICS CENTER. THE SENSORY GARDEN (PHASE II), WHICH WILL INCLUDE: A SENSORY GARDEN WITH AROMATIC PLANTS, BUSHES AND PLANTS A MUSICAL PATHWAY, PRODUCING AUDITORY STIMULI SEVERAL INTERACTIVE WATER FEATURES (FLOATING GRANITE WATER SPHERE, RAISED INTERACTIVE TIDE POOL, AND/OR BUTTON ACTIVATED SHOOTING WATER) PROVIDING OUTDOOR AREAS WITH SENSORY STIMULATION CAN ENCOURAGE MENTAL DEVELOPMENT, HEALTH IMPROVEMENTS, EMOTIONAL GROWTH AND SOCIAL INTEGRATION, IN ADDITION TO INCREASING THE LEARNING MOTIVATION OF A CHILD. RESEARCH HAS ALSO CONFIRMED THAT OUTDOOR PLAY AREAS ARE IMPORTANT AS A FOUNDATION FOR THE EDUCATION OF CHILDREN WITH SPECIAL EDUCATIONAL NEEDS AND WITH WHOM THEY CAN ASSIST IN REDUCING AGGRESSIVE BEHAVIOR AND BULLYING. | - | - |
| CONTINUE WITH FUND-RAISING EFFORTS IN ORDER TO PROVIDE THE CITY WITH ADDITIONAL UNIVERSAL ACCESS PLAYGROUND EQUIPMENT. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MINA SANTORO | Chair | - | $0 | - | - |
| JAMES NIELSEN | Treasurer | - | $0 | - | - |
| LORI DONCHAK | Director | - | $0 | - | - |
| DR WILLIAM THOMAS | Director | - | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Event 1 | $36,676 | $36,676 | - | $36,676 |
| Total Events | $36,676 | $36,676 | - | $36,676 |
“City of san clemente 09/23/2013 100 avenida presidio san clemente, ca 92672 336,559 0 0”
“Tiles cost of goods sold 280 expenses web page 504 bank services 173 office exp 81 telephone 269 insurance 840 paypal fees 192 other fundraising 945 total 3,284”
“Adjustment for receivables -81,211”
“Pledges receivable 64,927 0 grants receivable 6,410 0 accounts receivable 5,375 0 board of eq deposit 2,300 0 total 79,012 0”
“Courtneys sandcastle is a universal playground which is part of the vista hermosa sport park & aquatics center in san clemente, california. It serves children of all abilities, and is especially designed for children with physical, mental and sensory disabilities.”
“Design, raise funds and construct a universally accessible playground in connection with the city of san clemente to be located at the new vista hermosa sports park and aquatics center. The playground structures (phase i) include: a simulated 500-square foot castle themed play structure, with sloping wheelchair accessible ramps a simulated 150-square foot ship themed play structure, with a stern wheel and talking tubes climbing rock swings equipped with bucket swings picnic pavillion”
“Design, raise funds and construct phase ii of courtney's sandcastle universally accessible playground at the vista hermosa sports park and aquatics center. The sensory garden (phase ii), which will include: a sensory garden with aromatic plants, bushes and plants a musical pathway, producing auditory stimuli several interactive water features (floating granite water sphere, raised interactive tide pool, and/or button activated shooting water) providing outdoor areas with sensory stimulation can encourage mental development, health improvements, emotional growth and social integration, in addition to increasing the learning motivation of a child. Research has also confirmed that outdoor play areas are important as a foundation for the education of children with special educational needs and with whom they can assist in reducing aggressive behavior and bullying.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | MINA SANTORO |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 1 | JAMES NIELSEN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 2 | LORI DONCHAK |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 3 | DR WILLIAM THOMAS |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JAMES NIELSEN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9494928446 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 140 AVENIDA MESITA |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | SAN CLEMENTE |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 92673 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 293818 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 80853 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 87134 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -210766 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 372830 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 80853 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 41823 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 336559 |
| IRS990EZ/GrossReceiptsAmt | 0 | 129899 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 942 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 372830 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 80853 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 372830 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 80853 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MINA SANTORO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JAMES NIELSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LORI DONCHAK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DR WILLIAM THOMAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 79012 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -81211 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 3284 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COURTNEYS SANDCASTLE IS A UNIVERSAL PLAYGROUND WHICH IS PART OF THE VISTA HERMOSA SPORT PARK & AQUATICS CENTER IN SAN CLEMENTE, CALIFORNIA. IT SERVES CHILDREN OF ALL ABILITIES, AND IS ESPECIALLY DESIGNED FOR CHILDREN WITH PHYSICAL, MENTAL AND SENSORY DISABILITIES. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 97 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | DESIGN, RAISE FUNDS AND CONSTRUCT A UNIVERSALLY ACCESSIBLE PLAYGROUND IN CONNECTION WITH THE CITY OF SAN CLEMENTE TO BE LOCATED AT THE NEW VISTA HERMOSA SPORTS PARK AND AQUATICS CENTER. THE PLAYGROUND STRUCTURES (PHASE I) INCLUDE: A SIMULATED 500-SQUARE FOOT CASTLE THEMED PLAY STRUCTURE, WITH SLOPING WHEELCHAIR ACCESSIBLE RAMPS A SIMULATED 150-SQUARE FOOT SHIP THEMED PLAY STRUCTURE, WITH A STERN WHEEL AND TALKING TUBES CLIMBING ROCK SWINGS EQUIPPED WITH BUCKET SWINGS PICNIC PAVILLION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | DESIGN, RAISE FUNDS AND CONSTRUCT PHASE II OF COURTNEY'S SANDCASTLE UNIVERSALLY ACCESSIBLE PLAYGROUND AT THE VISTA HERMOSA SPORTS PARK AND AQUATICS CENTER. THE SENSORY GARDEN (PHASE II), WHICH WILL INCLUDE: A SENSORY GARDEN WITH AROMATIC PLANTS, BUSHES AND PLANTS A MUSICAL PATHWAY, PRODUCING AUDITORY STIMULI SEVERAL INTERACTIVE WATER FEATURES (FLOATING GRANITE WATER SPHERE, RAISED INTERACTIVE TIDE POOL, AND/OR BUTTON ACTIVATED SHOOTING WATER) PROVIDING OUTDOOR AREAS WITH SENSORY STIMULATION CAN ENCOURAGE MENTAL DEVELOPMENT, HEALTH IMPROVEMENTS, EMOTIONAL GROWTH AND SOCIAL INTEGRATION, IN ADDITION TO INCREASING THE LEARNING MOTIVATION OF A CHILD. RESEARCH HAS ALSO CONFIRMED THAT OUTDOOR PLAY AREAS ARE IMPORTANT AS A FOUNDATION FOR THE EDUCATION OF CHILDREN WITH SPECIAL EDUCATIONAL NEEDS AND WITH WHOM THEY CAN ASSIST IN REDUCING AGGRESSIVE BEHAVIOR AND BULLYING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | CONTINUE WITH FUND-RAISING EFFORTS IN ORDER TO PROVIDE THE CITY WITH ADDITIONAL UNIVERSAL ACCESS PLAYGROUND EQUIPMENT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 336559 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 337432 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 725 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 41098 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 339940 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 337432 |
| IRS990EZ/TotalRevenueAmt | 0 | 129174 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.COURTNEYSSANDCASTLE.COM |
| IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt | 0 | OTHER INCOME 59,488 |
| IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 87134 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 137916 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 147730 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 372780 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 942 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 41823 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 59488 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 101311 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.78630 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.82760 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 372780 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 87134 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 137916 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 147730 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 372780 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 474091 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 36676 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 36676 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 36676 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 36676 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt | 0 | ANNUAL FUNDRAIS |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 36676 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CITY OF SAN CLEMENTE 09/23/2013 100 AVENIDA PRESIDIO SAN CLEMENTE, CA 92672 336,559 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TILES COST OF GOODS SOLD 280 EXPENSES WEB PAGE 504 BANK SERVICES 173 OFFICE EXP 81 TELEPHONE 269 INSURANCE 840 PAYPAL FEES 192 OTHER FUNDRAISING 945 TOTAL 3,284 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ADJUSTMENT FOR RECEIVABLES -81,211 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PLEDGES RECEIVABLE 64,927 0 GRANTS RECEIVABLE 6,410 0 ACCOUNTS RECEIVABLE 5,375 0 BOARD OF EQ DEPOSIT 2,300 0 TOTAL 79,012 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COURTNEYS SANDCASTLE IS A UNIVERSAL PLAYGROUND WHICH IS PART OF THE VISTA HERMOSA SPORT PARK & AQUATICS CENTER IN SAN CLEMENTE, CALIFORNIA. IT SERVES CHILDREN OF ALL ABILITIES, AND IS ESPECIALLY DESIGNED FOR CHILDREN WITH PHYSICAL, MENTAL AND SENSORY DISABILITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESIGN, RAISE FUNDS AND CONSTRUCT A UNIVERSALLY ACCESSIBLE PLAYGROUND IN CONNECTION WITH THE CITY OF SAN CLEMENTE TO BE LOCATED AT THE NEW VISTA HERMOSA SPORTS PARK AND AQUATICS CENTER. THE PLAYGROUND STRUCTURES (PHASE I) INCLUDE: A SIMULATED 500-SQUARE FOOT CASTLE THEMED PLAY STRUCTURE, WITH SLOPING WHEELCHAIR ACCESSIBLE RAMPS A SIMULATED 150-SQUARE FOOT SHIP THEMED PLAY STRUCTURE, WITH A STERN WHEEL AND TALKING TUBES CLIMBING ROCK SWINGS EQUIPPED WITH BUCKET SWINGS PICNIC PAVILLION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DESIGN, RAISE FUNDS AND CONSTRUCT PHASE II OF COURTNEY'S SANDCASTLE UNIVERSALLY ACCESSIBLE PLAYGROUND AT THE VISTA HERMOSA SPORTS PARK AND AQUATICS CENTER. THE SENSORY GARDEN (PHASE II), WHICH WILL INCLUDE: A SENSORY GARDEN WITH AROMATIC PLANTS, BUSHES AND PLANTS A MUSICAL PATHWAY, PRODUCING AUDITORY STIMULI SEVERAL INTERACTIVE WATER FEATURES (FLOATING GRANITE WATER SPHERE, RAISED INTERACTIVE TIDE POOL, AND/OR BUTTON ACTIVATED SHOOTING WATER) PROVIDING OUTDOOR AREAS WITH SENSORY STIMULATION CAN ENCOURAGE MENTAL DEVELOPMENT, HEALTH IMPROVEMENTS, EMOTIONAL GROWTH AND SOCIAL INTEGRATION, IN ADDITION TO INCREASING THE LEARNING MOTIVATION OF A CHILD. RESEARCH HAS ALSO CONFIRMED THAT OUTDOOR PLAY AREAS ARE IMPORTANT AS A FOUNDATION FOR THE EDUCATION OF CHILDREN WITH SPECIAL EDUCATIONAL NEEDS AND WITH WHOM THEY CAN ASSIST IN REDUCING AGGRESSIVE BEHAVIOR AND BULLYING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 28 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART III, LINE 29 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES NIELSEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-04-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | COURTNEY'S SANDCASTLE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2 | 0 | CHARITABLE FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COUR |
| ReturnHeader/Filer/EIN | 0 | 275063200 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | PO BOX 73432 |
| ReturnHeader/Filer/USAddress/City | 0 | SAN CLEMENTE |
| ReturnHeader/Filer/USAddress/State | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 92673 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | EATON'S INCOME TAX SERVICES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 901 CALLE AMANECER SUITE 160 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | SAN CLEMENTE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 926734218 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9494920337 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-04-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | W SCOTT EATON |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2014-04-28T16:01:44-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
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